South Dakota can now enter into tax collection agreements with Indian tribes to collect a broader range of taxes, including new categories like the gross receipts tax on visitor-related businesses and the excise tax on farm machinery. The state can retain an agreed-upon percentage of collected revenue as an administrative fee for handling the collections. This expands the types of taxes previously available under these agreements.
This bill does not directly amend codified state law.
The amendment consolidates remote seller and marketplace provider taxes into the general sales and use tax provisions by referencing chapters 10-64 and 10-65 in their application, removing separate enumerated tax categories.
The amendment corrected the hyphenation of "agreed-upon" to match standard usage and reformatted the bill from engrossed to enrolled status with official signature pages.
Other amendments
Signed by the Governor H.J. 496
Delivered to the Governor H.J. 480
Signed by the President S.J. 434
Signed by the Speaker H.J. 462
Senate Do Pass Amended Passed, YEAS 32, NAYS 1. S.J. 403
Senate Deferred to another day S.J. 373
Taxation Certified uncontested, placed on consent
Taxation Do Pass Passed, YEAS 6, NAYS 0.
Taxation Scheduled for hearing
First read in Senate and referred to Senate Taxation S.J. 232
House of Representatives Do Pass Amended Passed, YEAS 63, NAYS 2. H.J. 264
Taxation Do Pass Amended Passed, YEAS 11, NAYS 0. H.J. 3
Taxation Motion to amend H.J. 2
Taxation Scheduled for hearing
First read in House and referred to House Taxation H.J. 180
Prime sponsor · Rep.
R
Do Pass Amended
Taxation — Do Pass
Do Pass Amended
Taxation — Do Pass Amended